61.assessed level of material misstatement risk 重大错报风险的评估水平 jAZ >mo[
62.simall business 小规模企业 Vcr VaBw
63.accounting system 会计系统 }f]b't
64.test of control 控制测试 7pP+5&*
65.walk-through test 穿行测试 \1]rlzXGUT
66.communication 沟通 -w\M-wc/$
67.flow chart 流程图
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68.reperformance of internal control 重新执行 /7x\;
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69.audit evidence 审计证据 UP]1(S?
70.substantive procedures 实质性程序 GY9y9HNZ
71.assertions 认定 ;$z7[+
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72.esistence 存在 l0:5q?g
73.occurrence 发生 ydB$4ZB3[
74.completeness 完整性 N2[jO+6
75.rights and obligations 权利和义务 >K5~:mx#3
76.valuation and allocation 计价和分摊 _F^$aZt?e
77.cutoff 截止
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78.accuracy 准确性 qF'~F`6
79.classification 分类 O2% ` 2h
80.inspection 检查 Ch7Egzl7?
81.supervision of counting 监盘 1|]xo3j"'
82.observation 观察 Nq_A8Ph9
83.confirmation 函证 g}m+f]|
84.computation 计算 c_Tzyh7l4
85.analytical procedures 分析程序 O)1E$#~
86.vouch 核对 e"~)Utk
87.trace 追查 M7vj^mt?
88.audit sampling 审计抽样 HitAc8
89.error 误差 iE
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90.expected error 预期误差 3}j1RYtz
91.population 总体 IkU|W3Vo
92.sampling risk 抽样风险 nEyIt&>9
93.non- sampling risk 非抽样风险 M%|f+u &
94.sampling unit 抽样单位 K#wK1 Sv
95.statistical sampling 统计抽样 d/lffNS=
96.tolerable error 可容忍误差 |(RZ/d<X\a
97.the risk of under reliance 信赖不足风险 _YLUS$Zw
98.the risk of over reliance 信赖过度风险 k2.G%]j
99.the risk of incorrect rejection 误拒风险 wFb@1ae\
100. the risk of incorrect acceptance 误受风险 G5;V.#"Z[
101.working trial balance 试算平衡表 Z7KXWu+6`m
102.index and cross-referencing 索引和交叉索引 T/NjNEd#
103.cash receipt 现金收入 v8~YR'T0`V
104.cash disbursement 现金支出 :!']p2B
105.bank statement 银行对账单 / gu3@@h
106.bank reconciliation 银行存款余额调节表 x9~[HuJ
107.balance sheet date 资产负债表日 {+Sq<J_`M
108.net realizable value 可变现净值 [;FofuZ
109.storeroom 仓库 <sc\EK
110.sale invoice 销售发票 %Hwbw],kl8
111.price list 价目表 ZV(
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112.positive confirmation request 积极式询证函 ~&KX-AC@
113.negative confirmation request 消极式询证函 9~~UM<66W
114.purchase requisition 请购单 h0lu!m#\_
115.receiving report 验收报告 fhr-Y'
116.gross margin 毛利 YZ**;"<G
117.manufacturing overhead 制造费用 ~#Aa Ldq
118.material requisition 领料单 ]F+K|X9-
119.inventory-taking 存货盘点 iadk
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120.bond certificate 债券 Pin/qp&Fa8
121.stock certificate 股票 I="oxf#q
122.audit report 审计报告 d;44;*D
123.entity 被审计单位 :,^>d3k
124.addressee of the audit report 审计报告的收件人 N~| t!G*9
125.unqualified opinion 无保留意见 n_9x"m$
126.qualified opinion 保留意见 ="3,}qR
127.disclaimer of opinion 无法表示意见 :Eo8v$W\RB
128.adverse opinion 否定意见